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Fathan Iqbal; Aulia Yasmin; Shinta Widiawati; Maulana Adi Saputra; Syifa Rindi Sapitri +2 more

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Communication in digital media, especially YouTube, now plays an important role as a means of delivering educational material to the wider community. Nevertheless, studies on the phenomenon of communication on this platform, especially from the perspective of locutionary acts, are still limited. Philosophy-themed content, which is often considered abstract and complex, requires linguistic analysis to understand effective communication patterns. This study aims to identify and describe various forms of locutionary acts that appear in the “Belajar Filsafat” (Learning Philosophy) playlist on the YouTube channel Satu Persen – Indonesian Life School. This study was conducted using a qualitative descriptive method based on pragmatic theory. Data were collected through observation and note-taking techniques in four videos from the playlist, then analyzed using matching techniques and presented informally. The results of the study show that there are 151 locutionary acts, including 76 declarative acts, 46 interrogative acts, and 29 imperative acts. Theoretically, this study contributes to the development of linguistic studies, particularly in the field of pragmatics that discusses speech acts, while practically, this study can be a reference for students and novice researchers in understanding speech act research methods and the importance of applying effective communication in the realm of digital education.

M. Agung Rahmadi; Luthfiah Mawar; Zilva Husayri Zulvan; Nafiza Rizky Ramadhani Lubis; Maulidyah Azzahra +4 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

This meta-review evaluates the effectiveness of diverse mental health programs targeting Syrian refugees in Turkey over the period 2015-2023 through a systematic synthesis of 47 studies involving a total of 12,847 participants. Meta-regression results demonstrate a statistically significant reduction in Post-Traumatic Stress Disorder symptoms, with a large effect size (d = -0.86, 95% CI [-1.02, -0.70], p < .001), as well as a significant reduction in depressive symptoms (d = -0.72, 95% CI [-0.88, -0.56], p < .001) following intervention. Among the therapeutic approaches examined, Cognitive Behavioral Therapy exhibited the strongest therapeutic effect (β = 0.45, p < .001), followed by Eye Movement Desensitization and Reprocessing (β = 0.38, p < .001). Further moderator analysis revealed that group-based interventions were more effective than individual approaches (OR = 1.86, 95% CI [1.42, 2.30]). At the same time, program duration of 12-16 weeks showed a strong correlation with optimal clinical outcomes (r = 0.67, p < .001). These findings extend the results of Acarturk et al. (2022) regarding the effectiveness of CBT and reinforce the argument advanced by Shehadeh et al. (2016) concerning the superiority of group-based approaches, while also indicating a longer optimal intervention duration than previously reported. In contrast to the meta-analysis by Antuña-Camblor & Hernández (2025), which emphasized EMDR, this study identifies CBT as superior to EMDR among Syrian refugees in Turkey. The novelty of this study lies in its comprehensive analysis of program moderator factors and the identification of the most effective intervention duration parameters for the target population.

Irma Richa Sianipar

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze the feasibility and sensitivity of shallot farming as seed production using a low cost greenhouse system in Hasara Dodo Farmer Group, Nias Regency. The research employed a quantitative approach with a case study method. The data used include production costs, yield, selling price, and greenhouse investment components, which were analyzed using cost, revenue, income, and R/C ratio calculations, as well as sensitivity analysis. The results show that the total production cost is Rp205,200,000 per hectare per planting season, with total revenue of Rp510,000,000 and income of Rp304,800,000. The R/C ratio value of 2.48 indicates that the farming is financially feasible. Sensitivity analysis results show that the farming remains feasible even under a 10% decrease in selling price, increase in production cost, and decrease in production, with the R/C ratio still greater than one. The use of a low cost greenhouse system is proven to improve production stability, especially in areas with high rainfall. In addition, shallot production as seed provides higher economic value compared to consumption purposes. Therefore, greenhouse-based shallot farming has strong potential to be developed as a strategy to increase farmers' income.

Rabbani Priyotomo; Khaerul Umam Noer

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of the Jakarta Evolution (JakEVO) program in the implementation of online-based licensing services in South Jakarta, specifically for public transportation route licensing. The program was initiated as part of a public service reform effort aimed at improving accessibility, efficiency, and transparency in the licensing administration process. This study uses a qualitative descriptive approach with data collection techniques including in-depth interviews, field observations, and document studies, involving both the implementing officials at the South Jakarta UP PMPTSP and the public as service users. The findings indicate that JakEVO has positively contributed to the ease and flexibility of the licensing process, particularly in reducing the need for face-to-face interactions. However, its implementation has not yet been fully optimized due to several challenges, including limited program socialization, low digital literacy among the public, technical disruptions in the application system, and human resource capacity that is not fully adaptive to digital transformation. Additionally, the program's evaluation mechanism remains descriptive and lacks comprehensive quantitative performance indicators.

Ika Salsabila Nurahida; Karina Meilawati Eka Putri; Kemal Aziz

Proceeding of the International Conferences on Engineering Sciences 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study examines the seismic performance of slender Air Traffic Control (ATC) towers in high‑hazard regions (PGA > 0.4g), where vertical taper, torsional eccentricity, and top‑heavy cab mass can significantly increase drift, base shear, and collapse risk relative to conventional buildings. Existing studies often rely on linear procedures and outdated provisions, leading to underestimation of nonlinear behaviour and limited guidance for ATC towers designed to SNI 1726:2019. The research aims to quantify these irregularity effects and formulate design recommendations that satisfy Immediate Occupancy, Life Safety, and Collapse Prevention performance targets. The methodology couples response spectrum analysis, using a site‑specific Padang spectrum consistent with SNI 1726:2019 and ASCE 7‑16, with nonlinear pushover analysis interpreted through FEMA/ATC performance‑based criteria. A parametric study is performed on three cab configurations small, medium, and large modelled as 5%, 15%, and 25% mass ratios at the tower head, while keeping a 10 m × 10 m hybrid core–frame shaft constant. Results indicate that larger cab mass produces systematic but moderate increases in global displacement, story drift, and base shear, while plastic hinges localize primarily in the upper stories and cab‑support region, yielding performance levels from Immediate Occupancy to Collapse Prevention. Overall, the tower meets code drift limits and acceptable performance if local strengthening is provided around the shaft–cab interface, offering a calibrated reference for top‑heavy ATC tower design in Indonesian high‑seismic settings and identifying priorities for future time‑history and soil–structure interaction studies.

Prima Arya Bintang; Eni Maryani; Nuryah Asri Sjafirah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The management of local news programs within Indonesia’s Networked Broadcasting System (Sistem Stasiun Jaringan/SSJ) faces structural challenges amid the transition toward a digital media environment. This study aims to analyze the challenges and opportunities in news program management at CNN Indonesia TV West Java as part of the SSJ in the digital media era. Using a qualitative approach with a case study method, data were collected through in-depth interviews and document analysis to examine local news distribution practices. The findings reveal that local news distribution remains constrained by structural limitations, as reflected in the limited proportion of local news and its placement in low-audience time slots, which restricts audience reach and the flexibility of regional newsrooms to develop local news programs strategically. In response to these limitations, digital platforms such as YouTube and Instagram are utilized as alternative distribution channels. However, this digital adaptation has not been accompanied by adjustments in newsroom work structures, resulting in increased journalists’ workloads due to cross-platform content production demands and repurposing practices. Nevertheless, digital distribution has enhanced the visibility of local news and demonstrates that audience proximity constitutes a strategic opportunity in managing local news in the digital era. This study highlights the importance of integrating digital distribution strategies with managerial adjustments to enable more adaptive and audience-oriented local news management within the SSJ framework.

Vivi Indah Sari

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Dermatitis is a common skin disease that can be influenced by various internal and external factors. According to the Puskesmas Sungai Iyu report for 2023-2024, there were 180 cases of dermatitis. This study aims to analyze the factors associated with dermatitis symptoms among shrimp pond workers in Seneubok Aceh Village, Bendahara District, Aceh Tamiang Regency. The independent variables studied include contact duration, years of employment, personal hygiene, and the use of Personal Protective Equipment (PPE), while the dependent variable is dermatitis symptoms, including itching, redness, and rashes. The method used was a correlational analytic study with a cross-sectional design, involving 54 respondents from a total of 112 shrimp pond workers in the village as samples. The population in this study consists of all shrimp pond workers in Seneubok Aceh Village, Bendahara District, Aceh Tamiang Regency. The results show that there is no significant relationship between  the use of PPE (p-value = 0.047) and personal hygiene (p-value = 0.002) with dermatitis symptoms. In conclusion, factors associated with dermatitis symptoms in shrimp pond workers are personal hygiene, and the use of PPE. It is recommended that shrimp pond workers increase the use of PPE, practice good personal hygiene, and limit the duration of contact with pond water to reduce the risk of dermatitis.  

Safina Rahma Isro’in Maftukha; Muhammad Farid Ma’ruf; Galih Wahyu Pradana; Deby Febrian Eprilianto

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

Fransiska Devi Silvana

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Premeditated murder is a severe crime characterized by prior planning (voorbedachte raad), making the proof of premeditation crucial in criminal justice. This element is linked to the mental state of the perpetrator, which cannot be directly proven but must be inferred from objective facts and events. Legal proof often focuses on the elements of Article 340 of the Criminal Code, overlooking criminological aspects such as motives, background, and the process of intent formation. This study analyzes how premeditation is proven in murder cases from a criminological perspective and evaluates the relevance of criminological approaches in judicial deliberations. Using a normative legal method with statutory, conceptual, and case approaches, supported by philosophical, sociological, and criminological studies, the research finds that proving premeditation requires more than legal indicators like time delay, tool preparation, and structured actions. It also involves understanding the perpetrator's psychological, social, and situational factors. A criminological perspective helps explain the formation of criminal intent, offering a more comprehensive view of premeditation. Integrating criminology into judicial decisions can enhance evidence quality, leading to more substantive and just outcomes.

Didik Cahyono; Agung Rahmadani; Rizal Izmi Kusumawijaya

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

This community service program aims to increase student interest and recruitment in the Physical Education and Sports Science Study Program at Mulawarman University in Berau Regency, East Kalimantan. The main problem faced is the low interest of high school students in continuing their studies in physical education and sports science due to limited information regarding study programs, university admission pathways, and career prospects for graduates. The implementation methods included direct academic outreach in schools, career education workshops, sports teaching clinics, and a digital campaign through social media. Evaluation was conducted using pre- and post-test interest questionnaires, teacher interviews, and recording the number of new student applicants. The results of the activity showed a significant increase in student understanding and interest in continuing their studies, as well as an increase in the number of new student applicants from the target schools. These findings indicate that the combination of direct academic promotion and digital campaigns is effective in increasing new student recruitment. The program also succeeded in establishing partnerships between universities and schools as a sustainable measure. This community service activity is recommended for replication in other regions to support equitable access to higher education in physical education and sports science.

Salsa Shalma Auliya; Sofie Yunida Putri

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

Adelia Puspita Sari; Trisnaningsih, Sri

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study seeks to investigate the role of Fear of Missing Out (FOMO) and financial technology (fintech) in influencing Generation Z's investment decisions through a literature review approach. The rapid advancement of digital technology and the growing use of social media have transformed the financial behavior of young people, such that investment decisions are no longer solely based on rationality but are also shaped by psychological factors. The method used in this study is a literature review, which involves analyzing scientific articles indexed at both national and international levels published between 2021 and 2025. The findings indicate that FOMO can enhance investment participation, yet it also risks prompting impulsive and less rational decision-making. On the other hand, fintech contributes by simplifying access to financial services, improving transaction efficiency, and expanding financial inclusion. Nevertheless, real-time features on fintech platforms may amplify users' emotional responses, thereby magnifying the impact of FOMO. Accordingly, this research underscores the importance of financial literacy and prudent technology use to foster more rational investment decisions among Generation Z.

Revina Choirunnisa Ramadina; Sri Trisnaningsih

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.

Crisma Martadiana; Nining Tunggal Sri Sunarti

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: Comprehensive midwifery care is essential for early detection of complications and reducing maternal and infant mortality rates. In Sleman Regency, despite high access to health services, continuous monitoring remains crucial for ensuring maternal and fetal safety. Objective: To provide comprehensive midwifery care for Mrs. M at Klinik Pratama Shaqi, Sleman, from the third trimester of pregnancy through the postpartum and neonatal periods. Methods: This is a descriptive qualitative study using a case study approach based on Varney's seven-step midwifery management and SOAP documentation. Findings: During pregnancy (37 weeks 6 days), the mother experienced physiological complaints of back pain and shortness of breath, managed through posture education and pregnancy exercises. Labor proceeded normally and spontaneously on October 6, 2024, utilizing "gentle birth" practices such as endorphin massage to reduce pain. A second-degree perineal tear occurred and was treated according to procedure. The baby was born healthy, weighing 3100 grams, with successful Early Initiation of Breastfeeding (EIB). During the postpartum and neonatal periods, uterine involution was normal, breast milk production was adequate, and the infant's growth met standards with no danger signs. Implications: Continuous assistance improves the mother's physical and psychological readiness and ensures a healthy neonatal transition.

Rizky Mulasaputra; M. Muhayin A Sidik; Sri Astuti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the influence of Return on Equity (ROE), the Audit Committee, and the Debt to Asset Ratio (DAR) on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Firm value is measured using Price to Book Value (PBV). The research is driven by a decline in firm value within the banking sector, which has the potential to affect investor confidence and investment decisions. A quantitative research design is applied, utilizing secondary data derived from published annual financial statements. The research population includes all banking firms listed on the Indonesia Stock Exchange, while the sample is determined through purposive sampling based on specific criteria. Hypothesis testing is conducted using multiple linear regression analysis. The empirical findings indicate that ROE has a significant partial effect on firm value, reflecting the importance of profitability in shaping market perceptions. In contrast, the Audit Committee and DAR do not show a significant individual impact on firm value. However, when examined simultaneously, ROE, the Audit Committee, and DAR collectively influence firm value.

Amalia, Fitrah; Ramadhani, Azzahra; Nida Kaffiyah Sereang, Risya; Asrianti; Kartika Ayu Ridwan, Maretta +5 more

Jurnal Mahasiswa Ilmu Kesehatan 2026 STIKes Ibnu Sina Ajibarang

Pemanfaatan tanaman obat sebagai sumber terapi berbasis bahan alam masih menjadi fokus penting dalam penelitian, khususnya pada tanaman yang telah lama digunakan secara empiris namun memiliki keterbatasan bukti ilmiah. Rambutan (Nephelium lappaceum L.) merupakan salah satu tanaman yang secara tradisional dimanfaatkan untuk mengatasi berbagai gangguan kesehatan, tetapi kajian farmakologis terhadap efek daun rambutan pada sistem saraf masih terbatas. Penelitian ini bertujuan untuk mengevaluasi aktivitas neurofarmakologis serbuk simplisia daun rambutan terhadap sistem saraf pusat dan sistem saraf otonom pada berbagai konsentrasi. Penelitian ini merupakan studi eksperimental laboratorium yang menggunakan mencit sebagai hewan uji. Serbuk simplisia daun rambutan diberikan secara oral pada konsentrasi 1%, 2%, dan 3%. Parameter neurofarmakologis yang diamati meliputi aktivitas parasimpatomimetik, parasimpatolitik, simpatomimetik, simpatolitik, aktivitas analeptik, stimulasi dan depresi sistem saraf pusat, serta relaksasi otot. Pengamatan dilakukan berdasarkan perubahan perilaku dan respons fisiologis hewan uji.

Chyntia Farah Agustine; Azmil Hanafia Risqi; Ikhwan Edi Nasution; Nur Aisyah Fitri; Masyitah Noviyanti

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

Working memory (WM) has been extensively studied as a cognitive factor influencing second language acquisition (SLA), but many studies treat it as a static, trait-like capacity. This approach provides limited insight into how WM works across different stages of development, proficiency levels, and learning contexts. This article combines theoretical and empirical research on working memory in SLA from a dynamic and developmental perspective, analyzing how the influence of WM varies over time and interacts with other cognitive and contextual factors. Referencing Baddeley's multicomponent model, complex dynamic systems theory, and longitudinal research, this article examines evidence regarding the role of WM in various language domains, including vocabulary learning, grammar processing, and language production. It also investigates how WM works differently at various proficiency levels and developmental periods, from childhood to adulthood. Evidence suggests that WM plays a very strong role in the early stages of learning when processing is effortful and controlled, but becomes less central as linguistic knowledge becomes automated. The relationship between WM and SLA appears to be bidirectional, with sustained language learning contributing to the development of specific WM components, particularly executive control. The influence of WM varies significantly based on task characteristics, teaching context, and learner profiles. Understanding WM as a dynamic resource rather than a fixed constraint has important pedagogical implications. Instructions that manage cognitive load, provide support, and encourage metacognitive awareness can help learners with diverse cognitive profiles. A developmental approach in WM research requires longitudinal designs and task-aligned methodologies to capture changes over time, thereby advancing theory and practice in SLA.

Fajriyah Lutfiyatul Hikmah; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

Yulia Indah Prastika; Sofie Yunida Putri

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

Reni Marlina

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study uses a bibliometric analysis based on Scopus data to map the literature on capital structure development for the period 2018–2023. Using articles from Q1 and Q2 indexed journals selected using the PRISMA 2020 guidelines, this study examines publication trends, dominant keywords, and theme evolution using VOSviewer. The results show a shift in focus from classical theories (such as trade-off and pecking order) to contemporary issues such as ESG, green finance, and digitalization. In addition, the majority of studies are still dominated by developed countries, while contributions from developing countries are still limited. These findings highlight the need for a contextual approach and updating of theoretical models in capital structure research, as well as providing an initial foundation for empirical studies in the technology sector of developing countries.